Search Results - "Malagueño, Ricardo"
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Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance
Published in Management accounting research (01-03-2016)“…This study aims to respond to recent calls for a better understanding of the factors that support the effectiveness of formal control practices in hospitals…”
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2
Balanced scorecard in SMEs: effects on innovation and financial performance
Published in Small business economics (01-06-2018)“…Empirical research on the consequences of the use of the balanced scorecard (BSC) has mostly been conducted in large firms. Previous findings are not easily…”
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Using strategic performance measurement systems for strategy formulation: Does it work in dynamic environments?
Published in Management accounting research (01-12-2012)“…► Strategic performance measurement systems shape strategy formulation processes. ► Comprehensiveness of strategic agendas mediates the effects of SPMS on…”
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4
How control systems influence product innovation processes: examining the role of entrepreneurial orientation
Published in Accounting and business research (16-04-2015)“…This paper yields insights into the channels through which management accounting and control systems (MACS) exert an influence on product innovation by…”
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Board attributes and companies' choice of sustainability assurance providers
Published in Accounting and business research (06-06-2024)“…We study whether and how the monitoring quality of the board of directors is associated with the choice of providers of assurance for sustainability…”
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An empirical study of sustainability reporting assurance: current trends and new insights
Published in Journal of accounting & organizational change (04-10-2022)“…Purpose This study aims to examine trends in the global assurance practices of sustainability reports, updating and broaden the extant literature and proving…”
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The Choice of Interactive Control Systems under Different Innovation Management Modes
Published in The European accounting review (01-06-2009)“…This paper contributes to the recent levers of control (LOC) literature on the relationships between innovation and management accounting and control systems…”
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Management control systems and innovation strategies in business-incubated start-ups
Published in Accounting and business research (23-02-2023)“…We respond to recent calls for a better understanding of the effects of management control systems (MCS) in small start-ups. Using a sample of…”
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Customer categorization, relational justice and SME performance in supermarket supply chains
Published in Supply chain management (28-05-2019)“…Purpose The purpose of this paper is to examine the impact of perceived relational justice on the relationship between key customer categorization and…”
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10
The effectiveness of value- and calculation-based management controls in hotels
Published in International journal of hospitality management (01-04-2022)“…This study investigates the effects of the adoption of management controls on hotel performance. It examines the effectiveness of value-based controls and the…”
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11
The Role of Power in Financial Statement Fraud Schemes
Published in Journal of business ethics (01-11-2015)“…In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in…”
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12
Controller involvement in a project management setting: effects on project functions and performance
Published in Journal of applied accounting research (23-02-2021)“…PurposeThe authors examine the extent to which a controller's involvement in project functions (namely definition and scope, organization, constraints…”
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Quality of performance metrics, informal peer monitoring and goal commitment
Published in Accounting and finance (Parkville) (01-09-2022)“…We examine whether the quality of performance metrics affects informal peer monitoring and, in turn, goal commitment. By fostering performance‐oriented…”
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14
The effects of length of service and ethical ideologies on moral development and behavioral intentions: A study among Brazilian public sector tax auditors
Published in Journal of applied accounting research (17-11-2020)“…Purpose The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical…”
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15
Accounting and corruption: a cross-country analysis
Published in Journal of money laundering control (12-10-2010)“…Purpose - The purpose of this paper is to better understand the relationship between accounting and auditing quality and the perceived level of…”
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The effects of length of service and ethical ideologies on moral development and behavioral intentions
Published in Journal of applied accounting research (13-11-2020)“…PurposeThe purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical…”
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Special issue on 'management accounting in Latin America'
Published in Revista española de financiación y contabilidad (02-10-2019)Get full text
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Unlocking the link between relationship duration and product De-listing in retail channels: The role of market orientation and brand diffusion
Published in Industrial marketing management (01-05-2021)“…The literature on retailers' range rationalization is limited and focuses primarily on the consequences thereof from a consumer perspective. Drawing on the…”
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A cross-country perspective on professional oversight, education standards and countries' perceived level of corruption
Published in Cross cultural management (01-01-2012)“…Purpose - The purpose of this paper is to investigate whether the existence of a professional oversight body and certain country-specific education regulations…”
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